invoices raised to their clients- M/s. TCS America-along with softex forms as proof of Export for the period of Export.
(b) Foreign Inward ... services exported are required to be declared in the SOFTEX Form also, but the SOFTEX forms are not showing such declaration. Therefore, the claim
facts in holding that in the absence of "endorsed"
softex forms and Foreign Inward Remittance Certificates
("FIRC"), none of the export ... observed as follows:
(i) The assessee has not maintained separate softex
forms for Unit 1 and 2;
(ii) The agreement entered between the Assessee
ought not to have admitted regularized FIRC's/ Softex
forms of Rs.14,84,16,444/- without calling for remand report ... that mere
error of not completing the information sought in the Softex forms cannot be
considered as the ultimate test to disallow the deduction under
that the Appellant failed to
match the accounting invoices with the SOFTEX forms without taking cognizance
of the submissions made by the Appellant during ... concluded that assessee failed to match the accounting
invoices with the SOFTEX forms.
• DRP also held that assessee failed to produce invoices for
verification
Regarding export of software,
it had enclosed a copy of Softex Form certified by the STPI, in
which name of the assessee appeared as supporting ... consideration of the above facts and going through the
copies of SOFTEX forms, I do not find any merit in the
conclusion drawn
with overseas
customers. The A0 called for sample invoices and softex forms. On
perusal of the same the AO was of the view that ... contained the softex form which is a form be given
under the STPI Scheme, when the software is exported. The softex form
gives the details
submit documentary
evidence for export of services in the form of „Softex Forms‟. The
lower authorities have recorded that the submission of Softex
Forms duly ... refund
claim is the appellant‟s inability to submit the Softex
Forms. He emphasized the fact that all other supporting
documents in the form
documentary
evidence for export of services in the form of 'Softex Forms'. The
lower authorities have recorded that the submission of Softex
Forms ... refund claim is the
appellant's inability to submit the Softex Forms. He
emphasized the fact that all other supporting documents in
the form
Software Technology Parks of India (STPI) as also the Softex Form filed at pages 18 to 22 with the return of income. In annexure ... statutory requirements are also declared on exporters declaration form SOFTEX (specimen of SOFTEX form has been filed). The competent authority ie., Department of Electronics authorised
Softex Declaration form
As per current regulation a Software Export Declaration (Softex) form is to be
filed with STPI authorities within six months ... prove that each and every unit
has a separate bank.
18. Softex Forms: The softex form is a specific requirement under the RBI
Regulations
